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Highlights
- The presented financial data is Consolidated to provide a comprehensive overview of the company performance.
- Sales over the Year and quarter: The company experienced a substantial growth of 4.03 % in the past year, decrease in net sales/revenue by -10.5 %.
- Income over the Year and quarter: There has been decline in other income over the past year which is -41.16 %, Marginal increase in other income during this quarter, up by 72.32%.
- Profit over the Year and quarter: Challenges in sustaining profitability for ACC Limited. Profit dropped by -48.52 % Year to Year, ACC Limited’s profitability dropped by -44.74 % Quarter to Quarter.
- EPS over the Year and quarter: EPS declined by -48.94 % Year to Year. EPS decreased by -45.17 % in previous quarter. Analysis needed for shareholder value.
Metrics | Previous Year | Previous Quarter | Current Quarter | Quarter to Quarter Difference | Year to Year Difference |
---|---|---|---|---|---|
Sales | Rs. 4434.73 Cr | Rs. 5154.89 Cr | Rs. 4613.52 Cr | -10.5 % | + 4.03 % |
Expenses | Rs. 3885.45 Cr | Rs. 4475.81 Cr | Rs. 4177.51 Cr | -6.66 % | + 7.52 % |
Operating Profit | Rs. 549.28 Cr | Rs. 679.08 Cr | Rs. 436.01 Cr | -35.79 % | -20.62 % |
OPM % | 12.39 % | 13.17 % | 9.45 % | -3.72 % | -2.94 % |
Other Income | Rs. 210.05 Cr | Rs. 71.72 Cr | Rs. 123.59 Cr | + 72.32 % | -41.16 % |
Interest | Rs. 28.86 Cr | Rs. 33.14 Cr | Rs. 33.26 Cr | + 0.36 % | + 15.25 % |
Depreciation | Rs. 212.8 Cr | Rs. 232.32 Cr | Rs. 242.3 Cr | + 4.3 % | + 13.86 % |
Profit before tax | Rs. 517.67 Cr | Rs. 485.34 Cr | Rs. 284.04 Cr | -41.48 % | -45.13 % |
Tax % | 25.41 % | 25.73 % | 29.66 % | + 3.93 % | + 4.25 % |
Net Profit | Rs. 387.88 Cr | Rs. 361.4 Cr | Rs. 199.7 Cr | -44.74 % | -48.52 % |
EPS in Rs | Rs. 20.6 | Rs. 19.19 | Rs. 10.52 | -45.18 % | -48.93 % |
Today, we’re looking at ACC Limited’s financial performance for the Q2(Sep 2024-25).Starting with the top line, the company reported a robust year-over-year sales growth of 4.03 %. However, it did see a marginal slip of -10.5 % from the previous quarter. Expenses decreased slightly by -6.66 % quarter-on-quarter, aligning with the annual rise of 7.52 %. Operating profit, while down -20.62 % compared to last year, faced a quarter-on-quarter dip of -35.79 %, signaling a short-term contraction in margins.
The Operating Profit Margin (OPM) % contradicts this narrative, showing weakness on an annual basis with a decrease of -2.94 %, but a shrinkage of -3.72 % sequentially. Other income rose by 72.32 % compared to the last quarter, despite an annual decline of -41.16 %. Interest expenses surged remarkably by 0.36 % from the previous quarter, yet the year-over-year increase remains at a moderate 15.25 %. Depreciation costs climbed by 4.3 % quarter-on-quarter, whereas on an annual scale, they saw an increase of 13.86 %. Profit before tax declined annually by -45.13 % but saw a reduction from the preceding quarter by -41.48 %.
Tax expenses as a percentage of profits increased slightly by 4.25 % compared to last year, with a more notable quarter-on-quarter increase of 3.93 %. Net profit fell by -48.52 % year-on-year but witnessed a -44.74 % contraction from the last quarter. And finally, Earnings Per Share (EPS) displayed an annual downturn of -48.93 % but a quarterly fall of -45.18 %. In summary, ACC Limited’s annual performance indicates steady growth, although the quarter-on-quarter figures suggest some areas may require strategic attention.
Metrics | Previous Year | Previous Quarter | Current Quarter | Quarter to Quarter Difference | Year to Year Difference |
---|---|---|---|---|---|
Sales | Rs. 4434.73 Cr | Rs. 5154.89 Cr | Rs. 4613.52 Cr | -10.5 % | + 4.03 % |
Expenses | Rs. 3885.45 Cr | Rs. 4475.81 Cr | Rs. 4177.51 Cr | -6.66 % | + 7.52 % |
Operating Profit | Rs. 549.28 Cr | Rs. 679.08 Cr | Rs. 436.01 Cr | -35.79 % | -20.62 % |
Net Profit | Rs. 387.88 Cr | Rs. 361.4 Cr | Rs. 199.7 Cr | -44.74 % | -48.52 % |
EPS in Rs | Rs. 20.6 | Rs. 19.19 | Rs. 10.52 | -45.18 % | -48.93 % |
In reviewing ACC Limited’s 2024-25(Q2) financial snapshot, key trends emerge, shedding light on the company’s performance.Sales saw a robust 4.03 % year-on-year growth, although there was a slight dip of -10.5 % from the previous quarter. Expenses rose by 7.52 % compared to the previous year, with a decrease of -6.66 % quarter-on-quarter. Operating Profit dropped by -20.62 % annually, and saw a -35.79 % decrease from the last quarter.
Net Profit showed yearly decrease of -48.52 %, and experienced a -44.74 % decrease from the previous quarter. Earnings Per Share (EPS) fell by -48.93 % annually, however dipped by -45.18 % compared to the last quarter. In essence, while ACC Limited faces strong annual decline indicators, short-term fluctuations suggest the need for agile strategies to navigate market dynamics effectively. That’s all for now in the financial sector.
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